Scottish LBTT calculator 2026/27
Estimate residential Land and Buildings Transaction Tax in Scotland, including first-time buyer relief and the Additional Dwelling Supplement.
How the Scottish LBTT estimate works
The LBTT tool applies Scottish residential bands and, when selected, the Additional Dwelling Supplement. It includes the first-time-buyer nil-rate extension but assumes a straightforward transaction.
Rules checked
Read the checking method
What the result includes
- Standard Scottish residential LBTT bands
- First-time buyer relief when selected
- Additional Dwelling Supplement on the entered price
What to have ready
- Purchase price and effective date
- All buyers’ ownership of other dwellings
- Whether a main residence is being replaced
Questions about Scottish LBTT
Is LBTT the Scottish name for SDLT?
LBTT is Scotland’s separate land transaction tax, administered by Revenue Scotland. SDLT bands do not apply to a Scottish purchase.
Who normally submits the LBTT return?
A solicitor usually files the return and arranges payment, but the buyer remains responsible for the accuracy of the transaction information.
About this estimate
This covers a straightforward Scottish residential purchase. Linked transactions, mixed-use or non-residential property, leases, multiple dwellings, companies, trusts and other reliefs need a transaction-specific calculation.